Taxes and Entrepreneurship

Reviews the existing empirical literature on the impacts of tax policies on entrepreneurial activity and presents an agenda for future research. The authors discuss the many ways in which researchers have measured entrepreneurship and small business activity.

Trece in revista literatura empirica existenta cu privire la impactul politicilor fiscale asupra activitatii antreprenoriale si prezinta o agenda pentru cercetari viitoare. Autorii discuta despre numeroasele moduri in care cercetatorii au masurat antreprenoriatul si activitatea intreprinderilor mici.